| Sierra Food Group, Inc. CA | - | 0 | - | - |
| Sierra Gold Nurseries CA | Agriculture & Forestry | 0 | - | F |
| Sierra Health and Wellness Centers, LLC NV | - | 0 | - | - |
| Sierra Kings Health Care District CA | - | 0 | - | - |
| Sierra Monitor Corporation CA | - | 0 | - | - |
| Sierra Nevada Brewing CO CA | Manufacturing | 0 | - | F |
| Sierra Nevada Brewing Co. NC | Accommodation & Food Services | 0 | - | F |
| Sierra Nevada Cheese Company CA | Manufacturing | 0 | - | A |
| Sierra Nevada Construction INC NV | Construction | 0 | - | F |
| Sierra Nevada Corporation CA | Professional & Technical Services | 0 | - | A |
| Sierra Nevada Corporation CO | Transportation & Warehousing | 0 | - | A |
| Sierra Nevada SNF, LLC CA | Healthcare & Social Assistance | 1 | $114,400 | - |
| Sierra Pacific Distribution Services CA | Transportation & Warehousing | 0 | - | F |
| Sierra Pacific Ind CA | Manufacturing | 0 | - | F |
| Sierra Pacific Industries CA | Transportation & Warehousing | 0 | - | F |
| Sierra Pacific Industries OR | Manufacturing | 0 | - | F |
| Sierra Pacific Industries WA | Manufacturing | 0 | - | F |
| Sierra Pacific industries WI | Manufacturing | 0 | - | F |
| Sierra Pacific Industries - Shelton WA | Agriculture & Forestry | 0 | - | F |
| Sierra Pacific Industries Quincy Division CA | Manufacturing | 0 | - | F |
| Sierra Pacific Power Company d/b/a NV Energy NV | Utilities | 0 | - | B |
| Sierra Pacific Windows CA | Manufacturing | 0 | - | F |
| Sierra Packaging & Converting, LLC NV | Manufacturing | 1 | $86,840 | F |
| Sierra Pines Ltd. OR | - | 0 | - | - |
| Sierra Plastics, Inc. TX | Manufacturing | 0 | - | F |
| Sierra Space Corporation CO | Manufacturing | 0 | - | D |
| Sierra Technologies, Inc. CA | Information & Media | 6 | $229,402 | - |
| Sierra Verde Construction AZ | Construction | 0 | - | F |
| Sierra View Country Club CA | Arts & Entertainment | 0 | - | F |
| Sierra View Homes CA | Healthcare & Social Assistance | 0 | - | F |
| Sierra View Medical Center CA | Healthcare & Social Assistance | 0 | - | F |
| Sierra Vista Family Medical Clinic CA | - | 0 | - | - |
| Sierra Vista Hospital NM | Healthcare & Social Assistance | 1 | $72,842 | - |
| Sierra Vista Regional Medical Center CA | Healthcare & Social Assistance | 0 | - | F |
| Sierra WES Wall Systems CA | Construction | 0 | - | F |
| Sierra WES Wall Systems, Inc. NV | Construction | 0 | - | F |
| Sierra West Construction, Inc. CA | Construction | 0 | - | F |
| Sierra-at-Tahoe LLC CA | Arts & Entertainment | 0 | - | F |
| Sierra-Cascade Nursery, Inc. OR | Agriculture & Forestry | 0 | - | F |
| Sierra-Cascade Nursery, Inc./Ballico CA | - | 0 | - | - |
| Sierra-Cedar, LLC GA | Professional & Technical Services | 2 | $169,000 | - |
| Sierrapine Thinboard Operation CA | - | 0 | - | - |
| Siete Azul, LLC - El Cholo Downtown CA | - | 0 | - | - |
| Sietsema Farms MI | Agriculture & Forestry | 0 | - | D |
| Sievers Equipment Co. IL | Wholesale Trade | 0 | - | D |
| SIFA Learning Academy Charter School GU | Educational Services | 5 | $39,802 | - |
| SIFCO Industries, Inc. OH | Manufacturing | 0 | - | F |
| Siffron IL | Wholesale Trade | 0 | - | B |
| SiFive, Inc. CA | Manufacturing | 5 | $166,412 | - |
| Sift Science, Inc. CA | Information & Media | 8 | $182,906 | - |
